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3. If 1 bushel of apples cost $ 1.65, what will 5 bushels cost ? What will 18 bushels cost?

Ans. $ 29.70. 4. If 1 ton of clay cost $ 0.67, what will 7 tons cost ? What will 63 tons cost?

Ans. $ 42.21. 5. When $ 7.83 are paid for 1 cwt. of sugar, what will 12 cwt. cost? What will 93 cwt. cost?

Ans. $ 728.19. 6. When $ 0.09 are paid for 1 lb. of beef, what will 12 lb. cost? What will 760 lb. cost ?

Ans. $ 68.40. 7. A gentleman paid $38.37 for 1 acre of land; what was the cost of 20 acres ? What would 144 acres cost ?

Ans. $ 5525.28. 8. Paid $ 6.83 for 1 barrel of flour; what was the value of 9 barrels ? What must be paid for 108 barrels ?

Ans. $ 737.64.

78. The price of any quantity being given, to find the price of a unit of that quantity.

RULE. Divide the price by the quantity. 9. If 15 bushels of corn cost $ 10.35, what will 1 bushel cost ?

Ans. $ 0.69. ILLUSTRATION. Since 15 bushels cost $ 10.35, 1 bushel will cost one fifteenth part of $ 10.35; and one fifteenth of $ 10.35 = $ 10.35 * 15 = $ 0.69.

10. Bought 65 barrels of flour for $422.50 ; what cost one barrel ? What cost 15 barrels ?

Ans. $ 97.50. 11. For 45 acres of land a farmer paid $ 2025 ; what cost 1 What 180 acres ?

Ans. $ 8100. 12. For 5 pairs of gloves a lady paid $ 3.45; what cost 1 pair? What cost 11 pairs ?

Ans. $ 7.59. 13. If 11 tons of hay cost $ 214,50, what will 1 ton cost ? : What will 87 tons cost ?

Ans. $ 1696.50. 14. When $ 60 are paid for 8 dozen of arithmetics, what will 1 dozen cost? What will 87 dozen cost ? Ans. $ 652.50.

15. Gave $5.58 for 9 bushels of potatoes; what will 1 bushel cost? What will 43 bushels cost ?

Ans. $ 26.66. 16. Bought 5 tons of hay for $85 ; what would 1 ton cost ? What would 97 tons cost ?

Ans. $ 1649.

acre ?

78. How do you find the price of 1 pound, &c., the price of any quantity being given ? The reason for this rule ?

17. If J. Ladd will sell: 20 lb. of butter for $ 3.80, wbat should he charge for 59 lb.?

Ans. $11.21. 18. Sold 27 acres of land for $ 472.50 ; what was the price of 1 acre? What should be given for 12 acres ? Ans. $ 210.

19. Paid $ 39.69 for 7 cords of wood; what will 1 cord cost ? What will 57 cords cost?

Ans. $ 323.19. 20. Paid $ 10.08 for 144 lb. of pepper ; what was the price of 1 pound ? What cost 359 lb. ?

Ans. $ 25.13. 21. Paid $77.13 for 857 lb. of rice ; what cost 1 lb. ? What cost 359 lb. ?

Ans. $ 32.31. 22. J. Johnson paid $ 187.53 for 987 gal. of molasses ; what cost 1 gal. ? What cost 329 gal. ?

Ans. $ 62.51. 23. For 47 bushels of salt J. Ingersoll paid $ 26.32 ; what cost 1 bushel ? What cost 39 bushels ?

Ans. $ 21.84. 79. The price of any quantity and the price of a unit of that quantity being given, to find the quantity.

RULE. Divide the whole price by the price of a unit of the quantity required.

24. If I expend $ 150 for coal at $ 6 per ton, how many tons can I purchase ?

Ans. 25 tons. ILLUSTRATION. Since I pay $6 for 1 ton, I can purchase as many tons with $ 150 as $ 6 is contained times in $ 150 : $ 150 = $ 6= 25; therefore I can purchase 25 tons.

25. At $ 5 per ream, how many reams of paper can be bought for $ 175 ?

Ans. 35 reams. 26. At $ 7.50 per barrel, how many barrels of flour can be obtained for $ 217.50 ?

Ans. 29 barrels. 27. At $ 75 per ton, how many tons of iron can be purchased for $ 4875 ?

Ans. 65 tons. 28. At $4 per yard, how many yards of cloth can be bought for $ 1728?

Ans. 432 yards. 29. How many hundred weight of hay. can be bought for $ 9.66, if $ 0.69 are paid for 1 hundred weight?

Ans. 14 hundred weight. 30. If $ 66.51 are paid for flour at $ 7.39 per barrel, how many barrels can be bought ?

Ans. 9 barrels. 31. Paid $ 136.50 for wood, at $ 3.25 per cord ; how many cords did I buy ?

Ans. 42 cords. 79. How do you find the quantity, the price of 1 pound, &c., being given ? The reason for the rule ?

BILLS.

80. A Bill is a paper, given by merchants, containing a statement of goods sold, and their prices.

An Invoice is a bill of merchandise shipped or forwarded to a purchaser, or selling agent.

The Date of a bill is the time and place of the transaction.

The bill is against the party owing, and in favor of the party who is to receive the amount due.

A bill is receipted when the receiving of the amount due is acknowledged by the party in whose favor it is. A clerk, or any other authorized person, may, in his stead, receipt for him, as in bill 2.

When the bill is in the form of an account, containing items of debt and credit in its settlement, it is required to find the difference due, or balance, as in bill 5.

What is the cost of each article in, and the amount due of, each of the following bills ? (1.)

New York, May 20, 1856. Dr. John SMITH,

Bought of SOMES & GRIDLEY,
82 gals. Temperance Wine, at $ 0.75
89 Port

do.

.92 24 pairs Silk Gloves,

.50

$ 155.38. Received payment,

SOMES & GRIDLEY.

(2.)

Philadelphia, March 7, 1857. Mr. LEVI WEBSTER,

Bought of JAMES FRANKLAND, 6 lbs. Chocolate,

at

$ 0.18 126 Flour,

.20 6 pairs Shoes,

1.80 30 lbs. Candles,

.26

$ 22.08. Received payment,

JAMES FRANKLAND,

by Enoch Osgood.

80. What is a bill? What is an invoice? When is when in favor, of a party? How is a bill receipted ?

bill against, and

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(4.)

Boston, June 5, 1856. Mr. Amos Dow,

Bought of LORD & GREENLEAF, 37 Chests Green Tea,

at $ 23.75 42 Black do.

17.50 43 Casks Wine,

99.00 12 Crates Liverpool Ware,

175.00 19 bbl. Genesee Flour,

7.00 23 bu. Rye,

1.52

$ 8138.71

Apr. 5.
Aug. 7.

(5.)

San Francisco, May 13, 1856. Mr. John WADE, 1855.

TO AYER, FITTS, & Co., Dr.
To 80 pairs Hose, at $ 1.20
Boots,

3.00
Shoes,

1.08 Nov. 1. Gloves,

.75

$ 184.77

66

66

66 17 66 19 66 23

66

Cr.

1856. Jan. 1. 27 Young Readers,

at 0.20 10 Greek Lexicons,

3.90 Teb. 10. 7 Webster's Dictionaries,

4.75 Apr. 3. 19 Folio Bibles,

2.93 20 Testaments,

.37

$ 140.72. Balance due A., F., & Co. $ 44.05. Received payment,

AYER, FITTS, & Co.

66

LEDGER ACCOUNTS. 81. A Ledger is the principal book of accounts among mer. chants. In it are brought together scattered items of account, often making long columns. As a rapid way of finding the amount of each, accountants generally add more than one column at a single operation. (Art. 24.)

The examples below may be added both by the usual method and by that which is more rapid.

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4. $ cts. 10 0.8 8 3 2 0.1 2 28 0.47 1 5 1.5 3

$ cts. 5.7 5 3.1 5

6.37 10.1 3

5.0 5 1 2.5 0 8.0 0

.6 3 1.37 2 2.0 0 1 6.0 5 1.1 9

.31 1 0.0 0 1 1.8 8

.1 2 9.1 7

.33 6.2 2 2.31

7.1 7 1 5.5 0 1 1.2 5

.09 2 1.17 3 2.0 0 1 4.0 6 2 0.5 0

$ cts. 1.0 5 7.0 8 6.38 5.5 0 3.2 5 8.1 9

1.1 3 10.1 0 1 5.2 5 1 3.4 5 6.1 7

.09 1.1 3

8.0 7 11.0 6 3 5.1 5 1 8.9 1 1 0.0 3 3 0.0 0

1.8 8 2.7 5 1.2 5

5.00 2 5.5 0 1 2.0 2 1 9.1 7 3 2.4 3 4 6.3 7

cts.
7 1.1 0
3 5.6 0
2 1.4 0
10 0.5 0

6 2.7 5
1 3.1 3

1.37
1 6.0 2

1 9.2 8
1 6 3.3 5
6 2 0.5 0

7 5.0 0
2 5.2 0
5 3.8 1
3 3.1 9
1 7.0 0
10.38
40.1 2
1 5.6 8
7 1.1 2
1 3.1 9
1 0.0 0
1 8.2 0
1 3.1 5

2 5.00
10 2.5 5
11 1.1 0
2 3 5.8 3

.9 2 1 1.0 8 4 9.13 4 4.2 2 6 0.8 1 5 2.7 5 3 5.1 5

7 0.0 6 105 0.0 0 31 2 0.1 2 2 0 0.5 0

1 6.0 9 9 0 0.1 1 18 2 5.5 0 10 5.10

3 5.4 6 6 7.6 3 81.1 7 1 0.1 4

7 5.0 0 1 2 0.0 0 11 4.0 9

2 1 2.6 3 103 0 0.4 8

81. What is a ledger? How may ledger columns be added rapidly?

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